M-Sand, Blue Metal & Bricks Purchases Not Liable to GST under RCM

In re Amman Blue Metals (GST AAR Tamil Nadu)  The Tamil Nadu Authority for Advance Ruling (AAR) has delivered its ruling in the case of M/s Amman Blue Metals regarding the applicability of Reverse Charge Mechanism (RCM) on purchases from unregistered suppliers under the Central Goods and Services Tax Act (CGST Act), 2017 and the Tamil Nadu Goods and Services Tax Act (TNGST Act), 2017. The applicant, a proprietary concern engaged in trading of M-sand, P-sand, Blue Metals, Boulders, and Hollow Bricks, had sought clarity on whether such purchases attract GST under Section 9(3) or Section 9(4) of...